https://www.taxtmi.com/caselaws?id=253759 The High Court dismissed the writ petition challenging a notice issued under Section 158BC of the Income Tax Act, 1961. The Court emphasized the structured hierarchy of remedies available under the Act and clarified that interference through a writ petition is warranted only if the issuing authority lacks jurisdiction. The petitioner's arguments regarding the absence of a search at his premises and the necessity of recorded satisfaction by the respondent were deemed appropriate for regular proceedings under the Act. The Court dismissed the writ petition, allowing the petitioner to present all contentions before the respondent and relevant authorities as per the law. en-us Wed, 20 Aug 2014 00:00:00 +0530 Thu, 19 Feb 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253759 The High Court dismissed the writ petition challenging a notice issued under Section 158BC of the Income Tax Act, 1961. The Court emphasized the structured hierarchy of remedies available under the Act and clarified that interference through a writ petition is warranted only if the issuing authority lacks jurisdiction. The petitioner's arguments regarding the absence of a search at his premises and the necessity of recorded satisfaction by the respondent were deemed appropriate for regular proceedings under the Act. The Court dismissed the writ petition, allowing the petitioner to present all contentions before the respondent and relevant authorities as per the law. Case-Laws Income Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253759